COSMEVEST: what changed
What changed
COSMEVEST
NACE 47.750, Retail sale of cosmetics and toilet articles
filed annual accounts (NBB)
Net result for the year
€125,761
2024 · €568+€125,192
Equity
€1.3m
2024 · €1.2m+€121,771
Cash
€130,849
2024 · €210,990-€80,141
Balance sheet total
€2.7m
2024 · €2.7m-€39,858
Largest movements
Assets
- Receivables within one year +€308,112
up €308,112 (+80.3%), from €383,611 to €691,723
- Tangible fixed assets -€251,800
down €251,800 (-13.3%), from €1.9m to €1.6m
of which Land and buildings: -€154,628
- Cash -€80,141
down €80,141 (-38.0%), from €210,990 to €130,849
mainly Receivables within one year (-€308,112) and Debts after one year (-€120,278)
Equity and liabilities
- Reserves +€121,520
up €121,520 (+10.4%), from €1.2m to €1.3m
of which Distributable reserves: +€71,000
- Debts after one year -€120,278
down €120,278 (-40.9%), from €294,300 to €174,021
- Trade debts -€68,166
down €68,166 (-49.3%), from €138,231 to €70,065
Income statement
- Gross operating margin +€215,854
up €215,854 (+36.0%), from €599,026 to €814,881
- Staff costs +€48,690
up €48,690 (+20.2%), from €240,941 to €289,631
- Taxes +€32,673
up €32,673 (+4,248%), from €769 to €33,442
- Depreciation +€8,180
up €8,180 (+2.4%), from €340,006 to €348,186
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€568
Gross operating margin
+€215,854
Staff costs
-€48,690
Depreciation
-€8,180
Other operating charges
-€220
Financial income
-€2,935
Financial charges
+€2,036
Taxes
-€32,673
Result 2025
€125,761
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€138,435
Investment
-€96,386
Financing
-€122,190
Cash 2024
€210,990
From operations (derived)
+€138,435
Net result for the year
+€125,761
Depreciation
+€348,186
Stocks and contracts
+€7,829
Receivables within one year
-€308,112
Deferred charges and accrued income
+€8,200
Trade debts
-€68,166
Tax, wage and social debts
+€2,225
Other debts
+€22,512
Investment (derived)
-€96,386
Investment in fixed assets (net)
-€96,386
Financing
-€122,190
Debts after one year
-€120,278
Current portion of long-term debt
+€2,077
Contributions, distributions and other
-€3,989
Cash 2025
€130,849
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,710,717 | €2,670,858 | -€39,858 | -1.5% |
| Fixed assets | 21/28 | €1,886,686 | €1,634,886 | -€251,800 | -13.3% |
| Tangible fixed assets | 22/27 | €1,886,436 | €1,634,636 | -€251,800 | -13.3% |
| Land and buildings | 22 | €1,506,915 | €1,352,287 | -€154,628 | -10.3% |
| Plant, machinery and equipment | 23 | €366,233 | €276,803 | -€89,430 | -24.4% |
| Furniture and vehicles | 24 | €13,288 | €5,546 | -€7,742 | -58.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €824,031 | €1,035,973 | +€211,942 | +25.7% |
| Stocks and contracts in progress | 3 | €218,424 | €210,595 | -€7,829 | -3.6% |
| Stocks | 30/36 | €218,424 | €210,595 | -€7,829 | -3.6% |
| Amounts receivable within one year | 40/41 | €383,611 | €691,723 | +€308,112 | +80.3% |
| Trade receivables | 40 | €383,611 | €691,723 | +€308,112 | +80.3% |
| Cash at bank and in hand | 54/58 | €210,990 | €130,849 | -€80,141 | -38.0% |
| Deferred charges and accrued income | 490/1 | €11,007 | €2,806 | -€8,200 | -74.5% |
| Total equity and liabilities | 10/49 | €2,710,717 | €2,670,858 | -€39,858 | -1.5% |
| Equity | 10/15 | €1,185,476 | €1,307,247 | +€121,771 | +10.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,165,400 | €1,286,920 | +€121,520 | +10.4% |
| Tax-exempt reserves | 132 | €168,400 | €218,920 | +€50,520 | +30.0% |
| Distributable reserves | 133 | €997,000 | €1,068,000 | +€71,000 | +7.1% |
| Profit (loss) carried forward | 14 | €76 | €327 | +€251 | +332% |
| Amounts payable | 17/49 | €1,525,241 | €1,363,611 | -€161,630 | -10.6% |
| Amounts payable after more than one year | 17 | €294,300 | €174,021 | -€120,278 | -40.9% |
| Financial debts | 170/4 | €294,300 | €174,021 | -€120,278 | -40.9% |
| Amounts payable within one year | 42/48 | €1,230,941 | €1,189,590 | -€41,351 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €118,201 | €120,278 | +€2,077 | +1.8% |
| Trade debts | 44 | €138,231 | €70,065 | -€68,166 | -49.3% |
| Suppliers | 440/4 | €138,231 | €70,065 | -€68,166 | -49.3% |
| Taxes, remuneration and social security | 45 | €41,309 | €43,535 | +€2,225 | +5.4% |
| Taxes | 450/3 | €21,121 | €23,776 | +€2,655 | +12.6% |
| Remuneration and social security | 454/9 | €20,188 | €19,758 | -€430 | -2.1% |
| Other amounts payable | 47/48 | €933,200 | €955,712 | +€22,512 | +2.4% |
| Non-recurring operating income | 76A | €362 | - | -€362 | |
| Remuneration, social security and pensions | 62 | €240,941 | €289,631 | +€48,690 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340,006 | €348,186 | +€8,180 | +2.4% |
| Other operating charges | 640/8 | €11,205 | €11,425 | +€220 | +2.0% |
| Gross operating margin | 9900 | €599,026 | €814,881 | +€215,854 | +36.0% |
| Operating profit (loss) | 9901 | €6,875 | €165,640 | +€158,765 | +2,309% |
| Financial income | 75/76B | €2,941 | €6 | -€2,935 | -99.8% |
| Recurring financial income | 75 | €2,941 | €6 | -€2,935 | -99.8% |
| Financial charges | 65/66B | €8,478 | €6,443 | -€2,036 | -24.0% |
| Recurring financial charges | 65 | €8,478 | €6,443 | -€2,036 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €1,338 | €159,203 | +€157,865 | +11,802% |
| Income taxes | 67/77 | €769 | €33,442 | +€32,673 | +4,248% |
| Profit (loss) for the period | 9904 | €568 | €125,761 | +€125,192 | +22,023% |
| Transfer to tax-exempt reserves | 689 | - | €50,520 | +€50,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €568 | €75,241 | +€74,672 | +13,136% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.